Вісники та науково-технічні збірники, журнали
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Item Accounting procedures digital transformation for business processes improvement(Видавництво Львівської політехніки, 2021-03-01) Yasinska, A.; Lviv Politechnic National UniversityThe article researches the impact of the digitalization and digital transformation process on the construction of functional management systems of modern enterprises. The article materials consider new information opportunities for business models building and business processes organization. Approaches to the improvement of operational processes and their optimization are substantiated. The evidence is given that the possible way to implement digitalization in certain areas may be: the concept (strategy), staff training and education, the new technologies implementation. It is defined that the implementation of the digital transformation of the business model can take place in stages at the level of its individual elements or components. It is supposed reasonable to use a system-oriented approach to management, which is based on understanding the object of management as a whole, the need for internal and external communication links, i.e., a set of related management methods and tools in the enterprise and its structural units. System-oriented management of the digitalization process in the article is considered to involve the business processes transformation. Such processes should be based on perfect digital strategy planning. Important components are the feasibility assessment of practical digital initiatives implementation, monitoring of promising areas of action, forecasting the expected effect of digitalization and comparison of innovative initiatives. The application of a systematic approach to the management of the digitalization process is justified at certain stages, which will allow in a certain sequence and order to get the maximum effect and ensure the achievement of goals and acceptable results. The main stages of system-oriented management of the business processes digitalization process are offered, as well as the main groups of factors of influence (external and internal) on the digitalization implementation process are determined.Item Apperceptive defects in accounting information system(Lviv Politechnic Publishing House, 2018-02-26) Vysochan, O.; Vysochan, O.; Lviv Polytechnic National UniversityThe article is concerned with a relevant issue oforigin and adverse effects caused by defects of accounting and information system. The aim is the research and categorization of defects related to the perception of accounting information by recipients and the influence of such defects on efficiency of decision-making. Interdependence between the part of information unperceived by the consumer because of defects and coefficient of accounting information perception has been determined in this work. The work is also concerned with the classification of defects that may arise in accounting and information system of economic entities and stem from one of the reasons caused by other information system constituents or their combination: peculiarities (including psychological, medical and biological ones) of the recipient; characteristics of accounting information source; transit properties of transmitting medium; qualitative, quantitative, value and formal properties of accounting information. Factors affecting apperception of accounting information by the consumer have been characterized. Three types of complex apperceptive defects arising as a result of various impact factors combination have been pointed out and specified: type I – due solely to internal factors; transmitting medium, accounting information and its source are not involved in their generation; type II – arise in the course of processing information by the person concerned though their reasons are external; type III – combine characteristics of the first type (source of origin, accounting information, its generator and/or transmitting medium) and the second type (primary cause: internal characteristics of the recipient). It has been concluded that apperceptive defects influence accounting system of economic entity, and they are one of the reasons leading to aberration of accounting and information flows.Item Intensification of internal control over quality costs as a means of improving product competitiveness(Publishing House of Lviv Polytechnic National University, 2016) Vysochan, O. S.; Lutsiuk, I. V.The article explores the application of the active control over quality costs that gives an opportunity not only to identify existing deficiencies and deviations, but also to optimize the structure and amount of quality costs, and to forecast future changes. The extension and modification of the tasks of the control over quality costs at the transition from passive to active forms is considered. The specific features of the active control system that distinguish it from the traditional one are identified. These include the control functions, the controller’s responsibility, and the controller’s qualification. The model of control cycle with using the active control system is developed. It includes the following stages: preparation, implementation, subcritical stage of the controlled object modification, and an inertial stage. The essence of the control stages and the possible states of a controlled object are characterized.Item Позабалансовий облік у сучасній інформаційній системі підприємства(Видавництво Львівської політехніки, 2012) Бачинський, В. І.; Білинська, Н. Є.Розглянуто суть інформаційної системи підприємства; охарактеризовано порядок формування, вимоги щодо облікової інформації та її місце в управлінні; досліджено зміст, важливість відомостей, що розкриваються на позабалансових рахунках та їх розширення відповідно до сучасних потреб користувачів. The article considers the core issues of the enterprise information system, describes the order of its formation and the requirements necessary for the accounting information as well as its place in the management process. The article also investigates the content and the importance of the information revealed in the off-balance sheet accounts and their supplementing in accordance with the contemporary needs of the users.